what is D1? what could possibly be the answers for the remaining unknown... going through a tough time mentally.... thanks in advance

Sheridan Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1. 2022 , Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $22,800. direct labor $13,680, and manufacturing overhead $18,240. As of January 1 , Job 49 had been completed at a cost of $102,600 and was part of finished goods inventory. There was a $17,100 balance in the Raw Materials inventory account on January 1. During the month of January, Sheridan Company began production on Jobs 51 and 52 , and completed Jobs 50 and 51 . Jobs 49 and 50 were sold on account during the month for $139,080 and $180,120, respectively. The following additional events occurred during the month. 1. Purchased additional raw materials of $102,600 on account. 2. Incurred factory labor costs of $79,800. 3. Incurred manufacturing overhead costs as follows: depreciation expense on equipment $13,680; and various other manufacturing overhead costs on account $18,240, 4. Assigned direct materials and direct labor to jobs as follows. Prepare the journal entries to record (1) the purchase of raw materials, (2) the factory labor costs incurred, and (3) the manufacturing overhead costs incurred during the month of January. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Prepare the journal entries to record the assignment of (1) raw materials, (2) factory labor, and (3) manufacturing overhead costs to production. In assigning manufacturing overhead costs, use the overhead rate calculated in (a). (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (b) \& (d2) The parts of this question must be completed in order. This part will be available when you complete the part above. (e) The parts of this question must be completed in order. This part will be available when you complete the part above. (f) The parts of this question must be completed in order. This part wili be avaliable when you complete the part above. (g) The parts of this question must be completed in order. This part will be available when you complete the part above